Changes in entitlement to use rebated fuels: policy paper

The changes in entitlement to use rebated fuels will which take effect from Spring Budget Day 2023 and permit the use of rebated fuel in tractors and gear used by charities to launch and recover lifeboats, and in machines used for arboriculture. They also extend entitlement to use rebated fuel to machines used primarily for generating electricity or providing heat to non-commercial premises even if they also provide some of the electricity or heat to commercial premises. The original changes in entitlement to use rebated fuels were legislated for in Finance Act 2021 and amended by Finance Act 2022.

15 march 2023 - published